(영문) 서울고등법원 2019.09.20 2019누40682

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(영문) 서울고등법원 2019.09.20 2019누40682

종합소득세등부과처분취소

Text

1. The defendant's appeal is all dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

Reasons

1. Acknowledgement of the reasoning of the judgment of the court of first instance is the same as the statement of the reasoning of the judgment of the court of first instance, in addition to the following parts which are to be stated in this judgment, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

Part 3 of the judgment of the court of first instance is "D" in Part 3 of the judgment of the court of first instance, and each lease contract with M Co. and N Co., Ltd. among them shall be "D."

Part V of the decision of the first instance court shall add “B(B)(1) through 8(5)” to the following: “(including a number, except where the number is distinguished from each other; hereinafter the same shall apply).”

Part 6 of the judgment of the first instance court, "Nos. 4, 5, and 3 of the evidence No. 13-3 of the judgment of the first instance court" is "Nos. 4, 5, 3, 5, and 9 of the evidence No. 13-4, 13-5, 3, 5, and 9 of the evidence Nos. 6, 21 of the judgment of the second instance, and each of the following Forms Nos. 7 and 1 of the evidence No. 6.

On the other hand, on October 11, 201, E was paid. On the other hand, E notified the head of the Cheongyang branch office of the building of this case that D withdraws delegation to D with respect to the lease contract and termination of the building of this case. On October 19, 201, E’s withdrawal of delegation with respect to the authority to conclude the contract of this case, E’s withdrawal of delegation with respect to the authority to conclude the contract of this case, E’s withdrawal of delegation, such as lease deposit, monthly rent, management fee, etc., shall be notified that deposit will be made to E’s passbook, and it does not seem to have become final and conclusive in dispute between E and E.

10-

4. In cases of income generated from the lease of assets, the date classified as follows:

(a) A fixed date, the payment date of which is determined by a contract or custom;

(b) The receipt date of the payment for which the date of payment has not been fixed according to a contract or custom;

(c) An owner, etc. is entitled to dispute over a lease agreement (excluding disputes over a claim for unpaid rent) by judgment, reconciliation, etc.

참조조문

-민사소송법 제420조

-행정소송법 제8조 제2항

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